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Theoretical Perspectives on Sustainability Reporting: A Literature Review

In: Accounting from a Cross-Cultural Perspective

Author

Listed:
  • Maria Da Conceicao Da Costa Tavares
  • Alcina Portugal Dias

Abstract

This study analyzes the perspectives of the institutional theory, the legitimacy theory, and the stakeholders' theory in the accounting changing process and sustainability reports. The objective is to explore how these theories are used in corporate social responsibility (CSR) disclosure. Through this analysis, it is provided a better theoretical understanding of these theories, which support and promote research on accounting and sustainability reporting. This chapter analyzes each theory and the relationship between them. We conclude that, although the legitimacy theory is the dominant theory used in accounting and sustainability reporting studies, it is related to the other theories. The selection and application will depend on the study focus.

Suggested Citation

  • Maria Da Conceicao Da Costa Tavares & Alcina Portugal Dias, 2018. "Theoretical Perspectives on Sustainability Reporting: A Literature Review," Chapters, in: Asma Salman & Muthanna G. Abdul Razzaq (ed.), Accounting from a Cross-Cultural Perspective, IntechOpen.
    • Handle: RePEc:ito:pchaps:145204
    DOI: 10.5772/intechopen.76951
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    File URL: https://www.intechopen.com/chapters/61657
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    Cited by:

    1. Magali Geerts & Michaël Dooms & Lara Stas, 2021. "Determinants of Sustainability Reporting in the Present Institutional Context: The Case of Port Managing Bodies," Sustainability, MDPI, vol. 13(6), pages 1-23, March.

    More about this item

    Keywords

    institutional theory; legitimacy theory; accounting; stakeholders' theory; sustainability reports;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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